D e p a r t m e n t o f T r a n s p o r t a t i o n

D i v i s i o n o f A c c o u n t i n g

   C h a p t e r 3 , B a l a n c e S h e e t A c c o u n t ( B S A )

G e n e r a l I n f o r m a t i o n

The State’s Uniform Coding Structure is for the purpose of standardizing its fiscal reporting.

State agencies are mandated (SAM 7261) per Government Code 13300 and Legislation AB 3322 Chapter 1284 Statute of 1978 to incorporate the standard coding structure contained in the State Uniform Codes Manual (UCM) and the departmental program codes contained in the Governor’s Budget.

Uniform coding was developed to obtain accurate and comparable records, reports and statements of all the financial affairs of the state. The Governor’s Budget, the Budget Bills, and the records of the State Controller will utilize the uniform coding structure to permit comparison of budget to actual for disbursements and receipts. The general ledger and subsidiary ledgers are used to sort and summarize individual accounting transactions into accounts needed to prepare financial statements and other fiscal reports. Generally Accepted Accounting Principals (GAAP) require establishment of a general ledger which has a complete self-balancing group of accounts for each fund, general fixed assets, and general long term debt. The State’s Balance Sheet Accounts and Account Titles were standardized to facilitate reporting in automated systems and to comply with legislative requirements (AB 3322 Chapter 1284 Statutes of 1978).

General Ledger Accounts (GL Accounts) in Advantage represent the history of transactions relating to an objective and are identified as Balance Sheet Accounts (page code = BSA) and Posting codes (page code = PSCD).

The Balance sheets accounts are Real Accounts (Permanent Accounts) and they represent an asset, liability, reserve or fund balance account

Subsidiary Accounts are identified as Sub Balance Sheet Accounts (page code = SBSA). They are used to further classify the financial activity within a given Balance Sheet Account.

Posting Codes are used to represent Nominal Accounts (Temporary Accounts) which appear in the Statement of Operation and Surplus. These Accounts are closed into the

P r i n t t h i s C h a p t e rL a s t U p d a t e : 0 6 / 2 / 1 5

    U n a v a i l a b l e

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Fund Balance at year end.

The Advantage Balance Sheet Account Code (BSA) consists of four digits. Provisions have been made to provide additional detail for some Balance Sheet Accounts by the use of sub- BSA accounts. The Balance Sheet Account codes are grouped into the following major series:

The Balance Sheet Accounts and Sub Balance Sheet Account codes in use by Advantage are displayed in Table 1-1, Balance Sheet Account Codes.

T a b l e 1 - 1 BALANCE SHEET ACCOUNT CODES - SUMMARY

.

The Posting Codes in use by Advantage are displayed in Table 1-2, Posting Codes (Nominal Accounts).

T a b l e 1 - 2 POSTING CODES (Nominal Accounts Summary)

: : E n d o f C h a p t e r 0 3 : :

1010 ORF Cash clearing1100-2999 Assets3010-4999 Liabilities5000-5570 Fund Equity9999 - CONV Annual Closed Offset & Conversion Offset

6000-6999 Budgetary Accounts8000-8999 Sources of Financial Resources9000-9799 Uses of Financial Resources9800-9999 Other Financial Sources/Uses

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D e p a r t m e n t o f T r a n s p o r t a t i o n

D i v i s i o n o f A c c o u n t i n g

  T o d a y i s : F r i d a y , J u n e 2 9 , 2 0 1 2

 

 C h a p t e r 3 - B a l a n c e S h e e t A c c o u n t s

T a b l e 1 – 1 B a l a n c e S h e e t A c c o u n t C o d e s - D e t a i l

B S A 0 0 0 1 - 1 0 9 9 C u r r e n t A s s e t s ( T r e a s u r y A c c o u n t a b i l i t y A c c o u n t s a n d C o n t r o l l e r ' s A c c o u n t s O n l y )

BSA Sub BSA ACCOUNT TITLE

1010   Office Revolving Fund Cash Clearing

 

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D e p a r t m e n t o f T r a n s p o r t a t i o n

D i v i s i o n o f A c c o u n t i n g

  T o d a y i s : F r i d a y , J u n e 2 9 , 2 0 1 2

  C h a p t e r 3 - B a l a n c e S h e e t A c c o u n t s

B S A 1 1 0 0 - 2 9 9 9A s s e t s

BSA SUB BSA ACCOUNT TITLE

1110 General Cash

1120 Agency Trust Fund Cash

3000 Cash Suspense

9002 Unclaimed Trust

1130 Revolving Fund Cash

1140 Cash in State Treasury

1150 Cash in Transit to State Treasury

 3001 State Highway Construction Revolving Account

7001 Departmental Account

1160 Cash in Agency Account

1180 Cash with Fiscal Agents

1190 Cash on Hand

1210 Deposits in Surplus Money Investment Fund

1311 Accounts Receivable-Abatements

 

5001 Abatements-General

5005 Vehicle Damage Claims

5006 Utilities Charges on Rental Accounts

5007 RWR-Damages

5998 Accounts Receivable Abatements-ORF

6002 Payroll Accounts Rec-Trans Rev Account

1312 Accounts Receivable - Reimbursements

1313 Accounts Receivable - Revenue

  2004 R/W rental Miscellaneous revenue

2005 Miscellaneous

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2011 Outdoor Advertising Federal Bonus

2012 Signals and Lighting

2017 Defaulted Option Deposits

2018 Sales-Improvements & Equipment

2019 Sales-Easements

2020 Option Agreement-Extension Charge

2021 State Housing - Employee Rentals

2022 Highway Lease Areas

2023 Sales of Excess Land - Cash

2024 Sales of Excess Land – Installments - Billing

2025 Employee Parking Rentals

2027 RWPMS - Rentals without FHWA Participation

2028 Temporary Unused Operating Property Rentals

2029 Rentals and Leases - Other

2031 Drafting Room

2032 Maps

2033 Publications

2036 Transp Revolving Loan Receivable -Prinp

2037 Transp Revolving Loan Receivable -Interest

2038 Vehicle Rentals and leases

2044 Interest from Excess Land Installment Sales

2051 Transportation Permits - Fee Billings

2054 Encroachment Permits - Fee Billings

2056 Encroachment Permit Appeals

2058 Miscellaneous Revenue from Other Regulatory License

2062 Kiosk Space Rentals

2063 Logo Sign Rentals

2064 State Ridesharing Program

2067 Tourist Oriented Directional Signs (TODS) Program

2070 Miscellaneous revenue from Settlement for Outdoor Advertising

2608 Equipment Patent

1314 Accounts Receivable - Operating Revenue

1315 Accounts Receivable - Dishonored Checks

1319 Accounts Receivable - Other

  0001 Restitution Agreements

0004 Receivable Collected for Federal Government

0011 RWR Guaranty Deposit - State With County

0012 RWR Guaranty Deposit - State

0013 RWR Guaranty Deposit - Caltrans Operating Property

0020 RWR Guaranty Deposit - Airspace

2023 Excess Land Sold for others-Cash

2024 Excess Land Sold for others-Installment

2044 Int. Rec’d frm Excess Land Install. Sales for Others

6108 RWR Special Measure - Class S

6110 RWR Special Measure - Class L

1320 Accrued Interest Receivable

1330 Accounts Receivable - Loans

1340 Accounts Receivable - Audit Exceptions

1380 Contingent Receivables

1390 1311 Allowance For Uncoll. Accounts A/R Abatements

 1312 Allowance For Uncoll. Accounts A/R Reimbursements

1313 Allowance For Uncoll. Accounts A/R Revenues

 

 

 

D e p a r t m e n t o f T r a n s p o r t a t i o n

D i v i s i o n o f A c c o u n t i n g

  T o d a y i s : F r i d a y , J u n e 2 9 , 2 0 1 2

C h a p t e r 3 – B a l a n c e S h e e t A c c o u n t s

U C M 1 4 0 0 - 1 4 9 9

A s s e t s

BSA SUB BSA ACCOUNT TITLE

1410 Due From Other Funds

0001 General Fund

0041 Due From Aeronautics Accounts

0042 State Highway Account

0044 Motor Vehicle Account

0045 Due From Bicycle Lane Account

0046 Public Transportation Account

0048 Transportation Revolving Account

0052 Local Airport Loans Account

0055 Mass Transit Revolving Account

0061 Due from Motor Vehicle Fuel Account

0062 Highway Users Tax Account

0094 Due From Retail Sales Tax Fund

0183 Environmental Enhancement & Mitigation

0365 Due From Historic Maintenance Property Fund

0391 DPR - Land Bank Account

0392 CHP - Land Bank Account

0512 Compensation Insurance

0606 Due From State and Local Partnership

0608 Due From Equipment Service Fund

0644 General Cash Revolving Fund Loan

0653 Due From Seismic Bond Fund

0673 Passenger Equipment Acquisition Fund

0678 Prison Industries

0681 Surplus Money Investment Fund

0703 Clean Air and Transportation Improvement Fund

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0756 Passenger Rail Bond

0853 Due From Petroleum Violation Escrow Account

0870 Due From employment Development Department (not fund)

0890 Federal Trust Fund

0910 Condemnation Deposit Fund

0942 Due to CREBS

0998 Due From Office Revolving Fund

1730 Due from Franchise Tax Board (not fund)

2320 Due from Dept. of Real Estate (not fund)

2500 Due From Pedestrian Safety Account

3007 TCRF

3008 Due From Fund 3008 - Transportation Investment Fund

3093 Due From other fund - Transportation Deferred Investment

3116 Due From Mass Transportation Fund

4256 Due from Dept. of Public Health (not fund)

6053 Due From Prop 1B Bond Fund

6054 Due From Prop 1B - CPISIA

6055 Due From other fund - Corridors Mobility Improvement fund

6056 Due From other fund - Trade Corridors Improvement Fund

6058 Due From other fund - Transportation Facilities Acc

6059 Due From other fund - Public Trans Modernization

6060 Due From other fund - State & Local Partnerships

6062 Due From other fund - Local Bridge Seismic Retrofit

6063 Due From other fund - Highway Railroad Crossing

6064 Due From other fund - Highway Safety, Rehab

6072 Due From other fund - State Route 99 Account

6801 Due From Transportation Financing Subaccount

7350 Due From Department of Industrial Relations (not fund)

REIM Due From other state agencies - reimbursements

1420 Due from Other Appropriations within the same fund

9600 Due from Other Appropriations within the same fund

D e p a r t m e n t o f T r a n s p o r t a t i o n

D i v i s i o n o f A c c o u n t i n g

  T o d a y i s : F r i d a y , J u n e 2 9 , 2 0 1 2

C h a p t e r 3 - B a l a n c e S h e e t A c c o u n t s

U C M 1 5 0 0 - 1 9 9 9A s s e t s

BSA SUB BSA ACCOUNT TITLE

1510 Due from Federal Government

 

1012 Federal WFO Reimbursements

3001 CBARS Outstanding Billings

3002 CBARS Unbilled

3003 Unliquidated encumbrances

3004 Grants Unbilled

3005 FAE 8 Transactions

1590 Due from Other Governmental Entities

  6115 Bay Area Toll Authority

1600 Provision for Deferred Receivables (Credit Bal)

1610 Provision for Due from Federal Government

1612 Reserve for Accounts Receivable-Reimbursements

1613 Reserve for Accounts Receivable-Revenue

1619 Reserve for Accounts Receivable-Other

6108 RWR Special Measure - Class S

6110 RWR Special Measure - Class L

1680 Provision for Contingent Accounts Receivable

1690 Provision For Deferred Receivables

1710 Expense Advances

 

0010 Right of Way Legal Advances

0020 Cashiering Advances (Non-Transit Advances)

0030 Air/Car

0040 Transit Advances

0050 Legal Advances

0070 Miscellaneous Advances

0080 Draft Purchase Orders

0090 Assembly Bill 3069, Chapter 726

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1712 Travel Advances

1714 Salary Advances

1720 Other Prepaid Expenses

1000 Non-Reimbursed Revolving Fund Expenditure

4000 Condemnation Deposit Suspense-TRA

5000 Prepaid Expense-Underwriter’s District Series A

6000 Prepaid Expense-Underwriter’s District Series B

9009 Advance Appropriation Expenditures 2008-2009 FY

9010 Advance Appropriation Expenditures 2009-2010 FY

1730 Prepayments to Other Funds or Appropriations

1740 Prepayments to Other Governmental Entities

1750 Prepayments to Non-Governmental Entities

1910 Merchandise Held for Sale-Stores

1002 Material Inventory

1004 Bulk Fuel Inventories

2060 MOB-Material Management System

2067 Reproduction Material Inventory

1930 1005 Fleets Small Parts

1930 1006 Fleet Component Parts

1940 Work-In-Process

2063 Major Equip. Fabrication-In-Process-Incomplete

1950 Finished Goods

D e p a r t m e n t o f T r a n s p o r t a t i o n

D i v i s i o n o f A c c o u n t i n g

  T o d a y i s : F r i d a y , J u n e 2 9 , 2 0 1 2

C h a p t e r 3 - B a l a n c e S h e e t A c c o u n t s

U C M 2 0 0 0 - 2 9 9 9A s s e t s

BSA SUB BSA ACCOUNT TILE

2011 Investments in Securities (Cost)

2012 Investments in Securities (Par)

2013 Premium on Securities

2014 Discount on Securities

2018 Investment Agrmt & Interest Bearing Demand Acct.

2033 Premiums on Mortgage Loans

2034 Discounts on Mortgage Loans

2110 Loans Receivable

2119 Loans Receivable -- Other

2120 Advances to Other Funds

2130 Interfund Construction Loans Receivable

2140 Loans to Other Governments

2149 Loans to Other Governmental Entities

2170 Inter fund Loan Receivable

 

0001 General Fund

0042 Intfdln - State Highway Acct

0046 Public Transportation Account

3007 Traffic Congestion Relief Fund

2310 Land

 

1000 Excess Land

4001 Park Leases

5000 Operational Land-Departmental

5900 Infrastructures Land _ Dept

5901 Infrastructures Land - Fed

8810 Excess Land(Error File)

2320 Buildings

2321 Buildings

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7000 Inventory & Improvements - Dept

7001 Inventory & Improvements - Fed

2329 Accumulated Depreciation - Buildings

2331 Improvements Other than Buildings

2331 5000 Infar structure Assets - Dept

2331 5001 Infar structure Assets - Fed

2332 Toll Highway Crossings

 

0001 Richmond-San Rafael Bridge

0002 San Diego-Coronado Bay Bridge

0003 Antioch Bridge

0004 San Francisco-Oakland Bay Bridge

0005 San Mateo-Hayward Bridge

0006 Dumbarton Bridge

0007 Carquinez Bridge

0008 Benicia-Martinez Bridge

0009 Vincent Thomas Bridge

0901 Bridge Retirements - Richmond-San Rafael Bridge

0902 Bridge Retirements - San Diego-Coronado Bay Br.

0904 Bridge Retirements - San Francisco-Oakland Bay Br.

0907 Bridge Retirements - Carquinez Bridge

0908 Bridge Retirements - Benecia-Martinez Bridge

2339 Acc. Dep. - Improvements Other Than Buildings

2341 Equipment

0001 Non Expendable Equipment - Departmental

0002 Non Expendable Equipment - Fed

0801 Equipment Service Fund

1001 Cab and Chassis

1008 Fleet Capital Improvement

3001 Locomotives

3002 Spare Parts - Locomotives

3003 Rail Cars

3006 Tools - Locomotives

2349 Accumulated Depreciation - Equipment

 

0001 Non-Expendable Equipment - Departmental

1001 Construction & Automotive Equipment

2350 Construction Work in Progress

 

5000 Infar structure WIP- Dept

5001 Infar structure WIP- Fed

2351 Reserve For Bond Construction Fund

2400 Intangible Assets

  9001 Software - Purchases

9002 Software – Produced Internally

9003 Software – Produced Externally

9005 Copyrights

9006 Patents

9007 Trademarks

9008 Water Rights

9009 Timber Rights

2490 Accumulated Amortization

2500 Provision for Deferred Interfund Loans Payable

2600 Deferred Charges

 

3005 Underwriters Discount - East Bay BLDG - 1991A

3008 Underwriters Discount - East Bay BLDG - 1997A

1001 Underwriters Discount - San Bernardino BLDG - Series A

1002 Bond Issuance Cost - San Bernardino BLDG - Series A

2720 Securities and Other Property Held in Trust

2730 Deposits in Condemnation Proceedings

2774 Bonds Authorized - Unissued

2780 Provision for Unissued Authorized Securities

2800 Amount Available in Debt Service Funds

2910 Amount to be Provided for Retirement of General Obligation Long Term Debt

2920 Amount to be Provided for Other Long-Term Debts

D e p a r t m e n t o f T r a n s p o r t a t i o n

D i v i s i o n o f A c c o u n t i n g

  T o d a y i s : W e d n e s d a y , F e b r u a r y 8 , 2 0 1 2

C h a p t e r 3 - B a l a n c e S h e e t A c c o u n t s

U C M 3 0 0 0 - 3 1 1 4 ( p a r t

1 ) L i a b i l i t i e s

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BSA SUB BSA ACCOUNT TITLE

3010 Accounts Payable

 

2000 Utility Billing-Non Magnetic Tape

2001 Statewide Utility Bill Pay System - UBS Magnetic Tape

5000 Service Centers

6001 General-SHA

6093 Fiscal Year-End Accruals 92/93

6098 Accounts Payable - Non-departmental Expenditures

3020 Claims Filed

3021 Claims in Process

3030 Compensation Benefits Payable

3040 Notes Payable

3050 Bonds Payable

  8708 East Bay Building Series A

3114 Due to Other Funds

0000 Due to Non Departmental

 

0001 Due to General Fund

0041 Due From Aeronautics Account

0042 Due to State Highway Account

0044 Due to Motor Vehicle Account

0045 Due to Bicycle Transportation Account

0046 Due to Public Transportation Account

0048 Due to Transportation Revolving Account

0055 Due to Mass Transportation Revolving Account

0061 Due to Motor Vehicle Fuel Account

0308 Due to other funds- Earthquake Risk Reduction Fd

0318 Due to other funds – Collins-Dugan CCC Reimb. Fund

0340 Due to Department of Park and Recreation (not fund)

0350 Due to Department of Technology Services (not fund)

0360 Due to Department of Personnel Administration (not fund)

0365 Due To Historic Property Maintenance Fund 0365

0392 CHP - Land Bank Account

0512 Due To Compensation Insurance Fund

0523 East Bay State Building Authority Fund

0541 San Bernardino State Building Authority

0608 Due To Equipment Service Fund

0630 Due to GOB Exp Revolv Fd

0666 Service Revolving Fund (Printing)

0675 Due To Payroll Revolving Fund

0678 Due To Prison Industry Authority

0691 SWRCB – State Water Resources

0703 Due to Prop 116

0756 Passenger Rail Bond

0840 Due to State of California – Controller (not fund)

0890 Federal Trust Fund

0928 Forest Resources Fund

0942 Special Deposit Fund

0998 Office Revolving Fund

3007 Due to other funds - TCRF

3008 Due to Transportation Investment Fund

3107 Due to Transportation Debt Service Fund

6053 Due to Prop 1B Bond Fund

6054 Due from Prop 1B-CPISIA

D e p a r t m e n t o f T r a n s p o r t a t i o n

D i v i s i o n o f A c c o u n t i n g

  T o d a y i s : W e d n e s d a y , F e b r u a r y 8 , 2 0 1 2

C h a p t e r 3 - B a l a n c e S h e e t A c c o u n t s

U C M 3 1 1 5 ( p a r t 2 ) ~ 4 9 9 9L i a b i l i t i e s

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BSA SUB BSA ACCOUNT TITLE

3115 Due to Other Appropriations

9600 Due to other Appr within the same Fund

3120 Prepayments from Other Funds or Appropriations

3130 State Income Tax Withheld

3210 Due to Federal Government

  0042 Due to the Federal Government -FHWA

3215 Federal Income Tax Withheld

3220 Due to Local Government

0001 Restitution Agreements Payable to others

0002 Due to Local Government - Cash

0003 Due to Local Government – Installment

0004 Due to Federal Government

2023 Excess Land Sold for Others - Cash

2024 Excess Land Sold for Others - Installment

2044 Interest from Excess Land Installment Sales

6108 Due to Local Agency - SANDAG

6110 Due to Local Agency - Fresno

6115 Bay Area Toll Authority

6199 Due to Local Agencies - 24% To Counties (In Lieu of Tax)

9535 Due to Local Streets and Roads

3230 Liability for Local Sales Tax Collection

3290 Due to Other Governmental Entities

BW01 Backup Withholding

U094 Use Tax Liability - TRA

3310 Accrued Interest Payable

3320 Dividends Payable

3410 Revenue Collected in Advance

3420 Reimbursements Collected in Advance

3430 Operating Revenue Collected in Advance

3510 Deposits

 

0011 RWR Security Deposits – State Only with County

0013 RWR Security Deposits – Caltrans Operating Property

0020 RWR Security Deposits – Airspace Properties

0049 Cash Held as Deposit for Credit Toll Accts.

0050 Cash Held as Deposit on Rental Accounts

0052 Securities Held on Deposit for Credit Toll Accts.

0054 Escrow Agreement & Letters of Credit

0055 Cash Held As Deposit For ATCAS Tags

3000 Cash Suspense

4006 Contract Retentions - Held By Escrow Agent

6108 RWR - SANDAG

6110 RWR - Fresno

3520 Projects Deposits

3610 Pooled Money Investment Acct. - Loans Payable

3710 Cash Overages

3720 Unapplied Remittances

3730 Uncleared Collections

3740 Overpayments Refundable to Employers

3750 Unapportioned Taxes

3760 Accrued Leave Time

3790 Other Current Liabilities

4001 Contract Retentions (PISA)

4002 Contract Deductions (PISA)

D e p a r t m e n t o f T r a n s p o r t a t i o n

D i v i s i o n o f A c c o u n t i n g

  T o d a y i s : W e d n e s d a y , F e b r u a r y 8 , 2 0 1 2

C h a p t e r 3 - B a l a n c e S h e e t A c c o u n t s

U C M 5 0 0 0 ~ 5 9 9 9F u n d E q u i t y

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BSA SUB BSA ACCOUNT TITLE

5100

 

Capital Contributions

5200 Investment in General Fixed Assets

5330 Reserve for Prepaid Items

5340 Reserve for Advances

5350 Reserve for Encumbrances

5351 Reserve for Program and Lag Encumbrances

5352 Reserve for Allocated Encumbrances

5353 Reserve for State of Year Encumbrances

5354 Reserve for Encumbrances Capital Outlay - COMS

5355 Reserve for Pre Enc

5360 Reserve for Project Encumbrances - Future Year

5361 Reserve for Program Encumbrances - Future Year

5370 Reserve for Interfund Ln Rec

5380 Reserve for Non-Current Loans Receivable

5390 Other Reserves

5410 Reserve for Bond Retirement

5420 Reserve for System Improvements

5510 Fund Balance - Appropriated

5520 Fund Balance - Continuing Appropriations

5530 Fund Balance - Unappropriated

5540 Retained Earnings

5570 Fund Balance - Clearing Account

D e p a r t m e n t o f T r a n s p o r t a t i o n

D i v i s i o n o f A c c o u n t i n g

  T o d a y i s : F r i d a y , J u n e 2 9 , 2 0 1 2

C h a p t e r 3 - B a l a n c e S h e e t A c c o u n t s

U C M 9 9 9 9 – C O N VA n n u a l C l o s e O f f s e t & C o n v e r s i o n

BSA SUB BSA ACCOUNT TITLE

9999 

Annual Close Offset

CONV Conversion Offset – Should have zero balance

D e p a r t m e n t o f T r a n s p o r t a t i o n

D i v i s i o n o f A c c o u n t i n g

  T o d a y i s : W e d n e s d a y , F e b r u a r y 8 , 2 0 1 2

 

 

C h a p t e r 3 - P o s t i n g C o d e s

T a b l e 1 – 2 P o s t i n g C o d e s - D e t a i l

U C M 6 0 0 0 ~ 6 9 9 9B u d g e t a r y A c c o u n t s

PSCD ACCOUNT TITLE

6150 Encumbrances

6151 Program Encumbrances

6153 Start of Year Encumbrances

6155 Pre-encumbrance

6160 Project Encumbrances - Future Year

6161 Program Encumbrances - Future Year

6355 Future Year Pre Encumbrance

Department of TransportationDivision of Accounting

Today is: Wednesday, February 8, 2012

Chapter 3 - Posting Codes

UCM 8000 ~ 8999Sources of Financial Resources

PSCD ACCOUNT TITLE

8000 Revenue

8100 Reimbursements

8110 Reimbursements - External

8120 Reimbursements - Internal

8199 Reimbursements - Subvention

Last modified:

April 16, 2007

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Department of TransportationDivision of Accounting

Today is: Wednesday, February 8, 2012

Chapter 3 - Posting Codes

UCM 9000 ~ 9799

Uses of Financial Resources

PSCD ACCOUNT TITLE

9000 Expenditures

9001 Accrued Expenditure

9002 Interest Expenditure

9011 Payroll Expenditure

 

   

Department of TransportationDivision of Accounting

Today is: Wednesday, February 8, 2012

Chapter 3 - Posting Codes

UCM 9800 ~ 9999

Other Financial Sources/Uses

PSCD ACCOUNT TITLE

9811 Operating Transfer In

9812 Operating Transfer Out

9832 Receipt of Loan Principal Payments

9839 Other Financial sources

9841 Interest on Bonds

9842 Principal On Bonds

9844 Loan Principal Disbursements

9891 Refunds to reverted Appropriation

9892 Prior Year Revenue Adjustment

9893 Prior Year Appropriation Adjustments

9900 TRA Expenditures